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This course provides students with an understanding of computer applications of the accounting cycle using an accounting computer software program. In addition, students will utilize a spreadsheet program to perform a bank reconciliation, inventory costing, depreciation methods and payroll.Upon completion of this course, students should be able to: Develop on a computer a chart of accounts, record representative journal entries, and prepare a trial balance and financial statements for a service proprietorship. Record on a computer representative business transactions for a merchandising business utilizing the appropriate special journals. Complete a worksheet and a multiple step income statement for a merchandising business on a computer. Maintain and reconcile accounts receivable and accounts payable ledgers on a computer with appropriate control accounts. Prepare all documents necessary for the maintenance of a checking account and prepare a bank reconciliation. Maintain a payroll system. Compute depreciation expense and merchandise inventory values on a computer using various methods. Compute basic analytic measures and ratios.